Procedure · Tax and money

Disputing a French tax bill: the claim, its deadlines and appeals (conciliator, mediator, court)

You think your tax has been miscalculated, through your mistake or the tax office's? A claim (réclamation) is free, can be made online and must come before any other appeal. It does not suspend payment, unless you ask for a deferral (sursis de paiement).

At a glance

Who: Any taxpayer, for themselves or their household, alone or through a representative or lawyer, who disputes income tax, social levies, property tax or second-home council tax.
When: Income tax: before 31 December of the second year after the collection date shown on the notice; property tax and second-home council tax: before 31 December of the following year.
Where: Through the secure messaging of your online tax account (“Écrire”, “Réclamation, contestation”), by post or at the counter of your local tax office.
Cost: Free, no lawyer needed.
How long: The tax office has 6 months to reply, at most 3 more if it tells you; with no reply, you can go to court.

Secure messaging in your online tax account (impots.gouv.fr)

Step by step

Check that a claim is what you need. If the mistake is in your online return and the “Corriger ma déclaration en ligne” service is still open, correct it yourself. If you do not dispute the amount but cannot pay, ask for more time or tax relief. A claim is for disputing how the tax was calculated, its amount, or how a rule was applied to you.
Find the deadline on your notice. For income tax, you have until 31 December of the second year after the collection date shown on the notice: until 31 December 2028 for tax put into collection in 2026. For property tax and second-home council tax, until 31 December of the following year (31 December 2027 for a 2026 bill). Claim as early as possible.
Gather your evidence. Prepare the disputed notice (or the collection notice) and the documents that prove the mistake: December payslip, statement from your employer or France Travail, receipts, invoices, a court ruling, a document showing the tax already withheld at source.
File the claim online. In the secure messaging of your online tax account (espace Finances publiques, formerly espace particulier), click “Écrire”, choose “Réclamation, contestation”, then the tax and year concerned. Explain the reason and what you are asking for, and attach your documents; you can save a draft. A plain letter signed by hand, or the counter, are still options.
Ask for a payment deferral if you have not paid. A claim does not exempt you from paying. In the form you can ask for a payment deferral until the decision; above a certain disputed amount, guarantees such as a bank guarantee may be required. If the claim is rejected, you pay the disputed tax plus a 10% surcharge.
Wait for the decision. The tax office normally replies within 6 months, through secure messaging (with an email) or by post. Accepted: you receive a tax reduction notice (avis de dégrèvement) and any overpayment is refunded to your account. Rejected or partly accepted: the reasoned decision comes by recorded delivery and lists the possible appeals.
Still disagree: conciliator, mediator, court. Write first to the departmental tax conciliator (by post or email, details on the decision), who undertakes to reply within 30 days; if you still disagree, go to the mediator of the economy and finance ministries, free of charge. These steps do not stop the 2-month deadline to go to the administrative court: you can go to court at the same time.

Documents to prepare

The disputed tax notice (and the collection notice, if any)
Your tax number and impots.gouv.fr login details
Proof of the mistake: payslips, statements, receipts, invoices, court ruling
Proof of payments and of tax already withheld at source
For an appeal, the rejection decision and a copy of your correspondence

Pitfalls to avoid

Missing 31 December of the second year after the collection date: it is then too late to claim.
Stopping payment while you wait: without a deferral request, the tax remains due on the set dates.
Going straight to the conciliator or mediator: a claim to the tax office is compulsory first.
Thinking the conciliator or mediator stops the court deadline: the 2 months keep running.
Sending an incomplete letter: it must state your name and address, the tax concerned and the reason, and bear your handwritten signature.

Tax claim letter template (in French)

[Prénom Nom]
[Adresse]
Numéro fiscal : [numéro fiscal]

Centre des finances publiques de [ville]
[Adresse indiquée sur l'avis d'impôt]

[Ville], le [date]

Objet : réclamation – [impôt concerné] [année d'imposition], avis n° [référence de l'avis]

Madame, Monsieur,

Je conteste l'imposition mise à ma charge par l'avis cité en référence, mis en recouvrement le [date de mise en recouvrement].

Motif de ma réclamation : [exposer précisément l'erreur : revenu compté deux fois, frais réels non pris en compte, personne à charge oubliée, prélèvement à la source déjà payé non déduit…].

Je vous demande en conséquence de rectifier le calcul de mon impôt, de prononcer le dégrèvement de la somme de [montant contesté] et, le cas échéant, de me rembourser les sommes versées en trop.

[Facultatif : Je demande à bénéficier du sursis de paiement pour la somme contestée, jusqu'à la décision prise sur ma réclamation.]

Vous trouverez ci-joint une copie de l'avis d'impôt et les justificatifs suivants : [liste des pièces].

Je vous prie d'agréer, Madame, Monsieur, l'expression de mes salutations distinguées.

[Signature manuscrite]

Tax claim letter template (in French): replace each part in square brackets, proofread, date and sign. The letter is in French because it goes to a French employer or administration.

Every letter template

What Nego does for you

Write your claim, with the reason and the payment deferral request
Recalculate your tax with the site's simulator to put a figure on the mistake
Explain your tax notice or the rejection decision you received
Prepare your letter to the tax conciliator

Nego follows the checked steps on this page, does the calculations with the site's tools and drafts your letters. It does not replace the administration: the procedure is completed on the official service.

Going further

Income tax simulator Actual expenses or flat deduction Tax withheld at source Payslip explained

Frequently asked questions

What is the deadline to dispute my income tax?

Until 31 December of the second year after the collection date shown on your notice: for tax put into collection in 2026, until 31 December 2028. For property tax and second-home council tax, until 31 December of the following year.

Do I have to pay while my claim is pending?

Yes, unless you ask for a payment deferral in your claim. Above a certain disputed amount, guarantees may be required; if the claim is rejected, you pay the tax plus a 10% surcharge.

What if the tax office does not reply?

It has 6 months to reply, and can extend by 3 months at most if it tells you. With no reply 6 months after your claim, you can go to the administrative court.

When do I go to the conciliator, then the mediator?

The departmental tax conciliator after a full or partial rejection of your claim, of a relief request or of a payment delay; they reply within 30 days. Then the mediator of the economy and finance ministries if you still disagree: for a dispute about how tax was calculated or paid, you must have gone to the conciliator first. The mediator is free.

Do I need a lawyer to dispute my tax?

Not for the claim, nor before the administrative court (income tax, local taxes), where you can act alone. A lawyer is compulsory before the judicial court, which handles other taxes such as the IFI or registration duties.

Official sources

Rules checked on 27 October 2026 against the sources above. This page explains the procedure; it replaces neither the administration nor legal advice.

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At a glance

Who

Any taxpayer, for themselves or their household, alone or through a representative or lawyer, who disputes income tax, social levies, property tax or second-home council tax.

When

Income tax: before 31 December of the second year after the collection date shown on the notice; property tax and second-home council tax: before 31 December of the following year.

Where

Through the secure messaging of your online tax account (“Écrire”, “Réclamation, contestation”), by post or at the counter of your local tax office.

Cost

Free, no lawyer needed.

How long

The tax office has 6 months to reply, at most 3 more if it tells you; with no reply, you can go to court.

Step by step

Check that a claim is what you need. If the mistake is in your online return and the “Corriger ma déclaration en ligne” service is still open, correct it yourself. If you do not dispute the amount but cannot pay, ask for more time or tax relief. A claim is for disputing how the tax was calculated, its amount, or how a rule was applied to you.

Find the deadline on your notice. For income tax, you have until 31 December of the second year after the collection date shown on the notice: until 31 December 2028 for tax put into collection in 2026. For property tax and second-home council tax, until 31 December of the following year (31 December 2027 for a 2026 bill). Claim as early as possible.

Gather your evidence. Prepare the disputed notice (or the collection notice) and the documents that prove the mistake: December payslip, statement from your employer or France Travail, receipts, invoices, a court ruling, a document showing the tax already withheld at source.

File the claim online. In the secure messaging of your online tax account (espace Finances publiques, formerly espace particulier), click “Écrire”, choose “Réclamation, contestation”, then the tax and year concerned. Explain the reason and what you are asking for, and attach your documents; you can save a draft. A plain letter signed by hand, or the counter, are still options.

Ask for a payment deferral if you have not paid. A claim does not exempt you from paying. In the form you can ask for a payment deferral until the decision; above a certain disputed amount, guarantees such as a bank guarantee may be required. If the claim is rejected, you pay the disputed tax plus a 10% surcharge.

Wait for the decision. The tax office normally replies within 6 months, through secure messaging (with an email) or by post. Accepted: you receive a tax reduction notice (avis de dégrèvement) and any overpayment is refunded to your account. Rejected or partly accepted: the reasoned decision comes by recorded delivery and lists the possible appeals.

Still disagree: conciliator, mediator, court. Write first to the departmental tax conciliator (by post or email, details on the decision), who undertakes to reply within 30 days; if you still disagree, go to the mediator of the economy and finance ministries, free of charge. These steps do not stop the 2-month deadline to go to the administrative court: you can go to court at the same time.

Documents to prepare

The disputed tax notice (and the collection notice, if any)

Your tax number and impots.gouv.fr login details

Proof of the mistake: payslips, statements, receipts, invoices, court ruling

Proof of payments and of tax already withheld at source

For an appeal, the rejection decision and a copy of your correspondence

Pitfalls to avoid

Missing 31 December of the second year after the collection date: it is then too late to claim.

Stopping payment while you wait: without a deferral request, the tax remains due on the set dates.

Going straight to the conciliator or mediator: a claim to the tax office is compulsory first.

Thinking the conciliator or mediator stops the court deadline: the 2 months keep running.

Sending an incomplete letter: it must state your name and address, the tax concerned and the reason, and bear your handwritten signature.